- 1
- This Convention shall apply to taxes on income imposed on behalf of each of the States, irrespective of the manner in which they are levied.
- 2
- There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
- 3
- The existing taxes to which the Convention shall apply are in particular:
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- (a) in Canada:
- -the income taxes imposed by the Government of Canada, (hereinafter referred to as “Canadian tax”);
- (b) in the Netherlands:
- -the income tax (de inkomstenbelasting),
- -the wages tax (de loonbelasting),
- -the company tax (de vennootschapsbelasting), including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act 1810 (Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (Mijnwet Continentaal Plat, 1965),
- -the dividend tax (de dividendbelasting), (hereinafter referred to as “Netherlands tax”).
- 4
- The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The States or the competent authorities of the States shall notify each other of any substantial changes which have been made in their respective taxation laws.
